Appropriateness of the assertion that the acquisition value was reduced as a result of the transfer tax inspection

There is a sales contract in which the purchase price is 500 million won and a sales contract in which the sale price is 800 million won and the sale price is 800 million won, and if it falls under the so-called multi-purpose contract prepared for the purpose of evading acquisition tax, etc., it is presumed that a contract of 800 million won

Article 97 (Calculation of Necessary Expenses)

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s disposition of imposition of capital gains tax of KRW 100,738,000 against the Plaintiff on August 10, 2006 shall be revoked.

1. Circumstances of dispositions;

A. On January 28, 2002, the Plaintiff acquired the above real estate from ○○○○-dong 599-○ 206.6m and its ground 5m (hereinafter “the instant real estate”) from ○○○-dong 599, and transferred the above real estate to ○○ on June 3, 2002. The Plaintiff filed a lawsuit to dismiss the transfer income tax base for KRW 520,000,000, the transfer value of the instant real estate as KRW 11,222,390, and necessary expenses as a result of the actual investigation conducted on May 28, 2006, the Plaintiff determined the acquisition value of the instant real estate as KRW 80,000,000,000, and the transfer value as KRW 100,000,000,000,000 for the Plaintiff on August 10, 2006 to 300,007.

[Reasons for Recognition] Facts without any dispute, entry in the evidence Nos. 1, 2, 3, and 8, and the purport of the whole pleading

2. Referral and Determination

A. The plaintiff's assertion

A sales contract with the Defendant, which is the basis for calculating the acquisition value of the instant real estate, was made out of the content different from the actual transaction at the request of the Plaintiff, and KRW 589,271,017, when purchasing the instant real estate from the ○○○○, was paid KRW 120,00,000 by means of offsetting the Plaintiff’s claim for the refund of the lease deposit, and KRW 325,00,000,000, by means of offsetting the Plaintiff’s claim for the loan, etc. against the Plaintiff’s maximum ○○○.

Therefore, insofar as the acquisition value of the instant real estate (1,034,271,017) exceeds the transfer price (1 billion won), no transfer income tax may be imposed on the Plaintiff, and the instant disposition is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

As alleged by the plaintiff, the acquisition value of the real estate of this case is 1.034,271,017. The amount of 325,00,00 won for existing loan bonds, etc. against the maximum 00 won was offset against the claim for the purchase price of the plaintiff, and the acquisition value is 1,034,271,01, and the above notarial deed and 400,000 won were written as evidence consistent with the argument that the purchase value is 1,034,8,9 (each notarial deed). The above notarial deed and 400,00 won for 60,000 won for 60,000 won for 40,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000 won for 60,000,000 won for 60,000 won for 60,000 won for 6,00.

Therefore, the plaintiff's assertion that the acquisition price of the real estate of this case exceeds one billion won is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.